Nonprofit · EIN 45-5185877
SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION
Tax-exempt · BRIGHTON, MI 48114
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-EZ | $67,983 | $49,418 | $18,565 | $100,272 | – | $100,272 |
| August 31, 2024 | 990-EZ | $78,107 | $65,955 | $12,152 | $81,706 | – | $81,706 |
Financial details: 990-EZ for the year ended August 31, 2025
Revenue
- Program service revenue
- $9,362
- Investment income
- $831
- Net income from fundraising events
- $57,154
- Net income from sales of inventory
- $636
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $49,418
- Program services (functional)
- $54,030
Balance sheet and other
- Total assets, start of year
- $81,707
- Total assets, end of year
- $100,272
- Total liabilities, end of year
- –
- Net assets, end of year
- $100,272
- Cash, savings and investments
- $14,905
- Gross receipts
- $72,594
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMBER GAINES | CO-PRESIDENT | 15 | $0 |
| COLLEEN GAIEFSKY | CO-PRESIDENT | 15 | $0 |
| MICHELE LEWIS | TREASURER | 15 | $0 |
990-EZ for the year ended August 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMBER GAINES | CO-PRESIDENT | 15 | $0 |
| COLLEEN GAIEFSKY | CO-PRESIDENT | 15 | $0 |
| MICHELE LEWIS | TREASURER | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 10639 SPENCER RD, BRIGHTON, MI 48114-7552
- In care of
- % CARI PILOM
- Mailing address (990-N for 2022)
- 10639 Spencer Road, Brighton MI 48114
- Principal officer (990-N for 2022)
- Anna Gibson, 10639 Spencer Road, Brighton MI 48114
- Signed the 990-EZ
- MICHELE LEWIS, TREASURER
- Return prepared by
- HORIZON ADVISERS CPA
Mission
THE PARENT TEACHER ORGANIZATION (PTO) FOR SPENCER ELEMENTARY IS A TEAM DEDICATED TO SERVE THE COMMUNITY AND ENHANCE THE EDUCATIONAL OPPORTUNITIES OF OUR CHILDREN. THE PTO'S MISSION IS TO MAXIMIZE EDUCATIONAL OPPORTUNITIES FOR THE CHILDREN BY SUPPORTING THEIR ACADEMIC, SOCIAL, CULTURAL, AND EMOTIONAL DEVELOPMENT THROUGHOUT THE SCHOOL YEAR. WE WILL ACCOMPLISH THIS BY MAXIMIZING THE EFFORTS OF OUR FAMILIES AND VOLUNTEERS IN SUPPORT OF THE SCHOOL PRINCIPAL, THE STAFF, EVERY TEACHER, AND MOST IMPORTANTLY OUR CHILDREN. INHERENT IN THIS MISSION IS THE BELIEF THAT ALL CHILDREN CAN HAVE FUN LEARNING, AND THAT THE ADULTS IN OUR SCHOOL, THE PARENTS OF OUR STUDENTS, AND THE COMMUNITY IN WHICH WE LIVE CAN MAKE A DIFFERENCE IN THE LIVES OF OUR STUDENTS.
Program accomplishments
- OUR GOAL IS TO CREATE A SENSE OF COMMUNITY WITHIN THE WALLS OF SPENCER ELEMENTARY BY WORKING TOGETHER TO ACCOMPLISH COMMON GOALS. AS A SPENCER PARENT, YOU ARE AUTOMATICALLY A MEMBER OF THE PARENT-TEACHER ORGANIZATION. THE SPENCER PTO IS ACTIVE THROUGHOUT THE ENTIRE SCHOOL YEAR. TOGETHER WITH THE TEACHERS AND STAFF, WE PROVIDE FUN, INTERESTING AND EDUCATIONAL PROGRAMS AND EVENTS. THE PTO SPONSORS EVENTS YEAR ROUND. IN ADDITION TO MONTHLY PTO MEETINGS, WE HOST ONE FAMILY NIGHT PER MONTH, SUPPORT IN-SCHOOL EVENTS, DISTRICT-WIDE EFFORTS, STAFF APPRECIATION, AND MORE.Expenses $54,030
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990-EZ on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-EZ on file |
IRS record
- EIN
- 45-5185877
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B94)
- Assets (IRS master file)
- $100,272
- Income (IRS master file)
- $72,594
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | August 2025 | $67,983 | $49,418 | $100,272 | XML |
| 990-EZ | August 2024 | $78,107 | $65,955 | $81,706 | XML |
| 990-N for 2022 Officer: Anna Gibson | August 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Amanda Hoffmann | August 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Amanda Hoffmann | August 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-5185877).
Questions about SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION
- What is the EIN of SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION?
- The employer identification number (EIN) of SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION is 45-5185877.
- Is SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended August 2025.
- Who is the principal officer of SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION?
- The 990-N for 2022 names Anna Gibson.
- Who are the officers and directors of SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION?
- The 990-EZ for the year ended August 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SPENCER ELEMENTARY PARENT TEACHER ORGANIZATION have?
- On its 990-EZ for the year ended August 31, 2025 it reported revenue of $67,983, expenses of $49,418 and total assets of $100,272 at year end.
Other nonprofits in BRIGHTON
- LIVINSTON CHRISTIAN SCHOOLS EIN 56-2545619 · last filed 990 for 2025
- LIVINGSTON SUNRISE ROTARY FOUNDATION EIN 20-2455281 · last filed 990 for 2025
- THE FOUNDATION FOR EDUCATIONAL ADVANCEMENT EIN 20-0307479 · last filed 990-PF for 2026
- BRIGHTER HEALING FOUNDATION EIN 92-3986297 · last filed 990-EZ for 2025
- TRIPLE S BOOSTERS EIN 27-2866259 · last filed 990-EZ for 2025
- THE PATH FOUNDATION EIN 75-3250556 · last filed 990 for 2025
- BRIGHTON MUSICAL THEATER BOOSTER SOCIETY EIN 99-4197171 · last filed 990-EZ for 2025
- ADVOCATE FOR TRUCK SAFETY AND SAFETY LAWS INC EIN 82-4218145 · last filed 990 for 2024